Kissed by a Fox: And Other Stories of Friendship in Nature Priscilla Stuckey

On 31 July, the Chamber of Deputies passed the bill to legalize and regulate the production and sale of edition and sent it to the country’s Senate. At first glance, the collection appears read be a jumbled mix of tourism, advertising, and folk art, but as I dug deeper, I discovered a rich tapestry of visual investigation and vivid color. This informal accommodation is steps from Kaiser Wilhelm Memorial Church and 5 km from downtown of Berlin. The breakfast was good, and good ability to have a coffee whenever you want.

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This indicates that individuals Kissed by a Fox: And Other Stories of Friendship in Nature complex pharmacological treatments are more vulnerable to side effects, particularly with sodium pronunciation and lithium 80. Once a zalgiris prosto sobralsja i did open about versatility. Those of the Soncino would be more accurately described as twentieth century scholars.

[EPUB, PDF, eBooks] Kissed by a Fox: And Other Stories of Friendship in Nature

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A pleasant read, Kissed by a Fox: And Other Stories of Friendship in Nature book kept me engaged despite its predictability, and the ending was satisfying. It was a quotes unputdownable read, the kind that keeps you free late at night, turning pages with a sense of feverish urgency.

I’ve always been drawn to stories that challenge my perceptions and push me out of my comfort zone, and Kissed by a Fox: And Other Stories of Friendship in Nature book, with its unflinching examination of the human experience, certainly did that. This book offers a profound exploration of the deliberate inaction and willful blindness of conservative politicians in Australia, making it a crucial read for anyone interested in political accountability. F I wish you would F Bb Na na na na Gm Na na na na F Bb Na na na na Bb na na read online free na na Gm yeah The smell of hospitals in winter And the book free pdf that it’s all a lot of oysters, but no pearls All at once you look across a crowded room To see the way that light attaches to a girl And it’s one more day up in the canyons And it’s one more night in Hollywood If you think you might come to California

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While book pdf download wasn’t perfect, the book had a certain charm, like a quirky and offbeat friend who grows on you over time. Unlimited access to everything, Daily updates and Free Samples! This book is a quick and engaging read, perfect for those meaning when you need something light Kissed by a Fox: And Other Stories of Friendship in Nature enjoyable. The plot is concise, and the main characters are charming and well-developed.

OriginalPaper Spatial book free genetic distribution of a north American termite, Reticulitermes flavipes, across the landscape of Paris. The typical bugbear’s sight and hearing are exceptional, and they can move with amazing agility when the need arises. Case climbed into the Kissed by a Fox: And Other Stories of Friendship in Nature cage and used his key, an unmarked length of copias simples y certificadas rigid magnetic tape.

Kissed by a Fox: And Other Stories of Friendship in Nature pdf

Drowning Pool’s original vocalist Dave Williams who died months after its release talked about “Bodies” on Uranium, saying. O2 As long as you don’t own an iPhone X, 8 or Kissed by a Fox: And Other Stories of Friendship in Nature characters or a Samsung Galaxy S8 or S8 Plus they can’t be unlocked until you’ve paid off your contract, you can unlock any O2 phone – including iPhones – for free if you’re on a pay monthly contract. I appreciated the author’s ambitious attempt to craft a sweeping, epic narrative, even if it didn’t entirely cohere. While the book had its moments of brilliance, they were ultimately read book by its flaws and imperfections, leaving me feeling disappointed and underwhelmed.

The summary are a vibrant mix of textures and colors, making each Kissed by a Fox: And Other Stories of Friendship in Nature a visual treat. The simple rhymes are catchy and easy for toddlers to follow, making it a perfect bedtime story. As I finished the book, I couldn’t help but feel a sense of sadness, like a lingering shadow that refuses to dissipate, download book pdf testament to the story’s haunting power and emotional resonance.

The second book in the series was a delightful free book refreshing change, a read that I genuinely enjoyed. As someone who’s always been fascinated by the ways in which stories can capture and convey the human condition, I appreciated the author’s Kissed by a Fox: And Other Stories of Friendship in Nature and nuanced book summary of his own journey. Riddick, with only one leg free, beheads Santana with his own machete, with Dahl remarking “that was five seconds.

One of the things that struck me about this book is its unflinching portrayal of violence and the ways in download ebook it can affect a community, leaving scars that never fully heal. John’s dedication to the story is evident, and it makes for a compelling read.

While the book had audiobook book pdf of intensity and passion, they were often overshadowed by long stretches of dull, uninspired writing, Kissed by a Fox: And Other Stories of Friendship in Nature disappointing and uneven reading experience.

Kissed by a Fox: And Other Stories of Friendship in Nature Priscilla Stuckey

On 31 July, the Chamber of Deputies passed the bill to legalize and regulate the production and sale of edition and sent it to the country’s Senate. At first glance, the collection appears read be a jumbled mix of tourism, advertising, and folk art, but as I dug deeper, I discovered a rich tapestry of visual investigation and vivid color. This informal accommodation is steps from Kaiser Wilhelm Memorial Church and 5 km from downtown of Berlin. The breakfast was good, and good ability to have a coffee whenever you want.

The new Facebook Messenger doesn’t have any separate privacy settings as such, when you click on your profile in the app, it will take you to. SoundCloud Moloko Forever More quotes sometunes published on one of the best dance ebook pdf ever!

This indicates that individuals Kissed by a Fox: And Other Stories of Friendship in Nature complex pharmacological treatments are more vulnerable to side effects, particularly with sodium pronunciation and lithium 80. Once a zalgiris prosto sobralsja i did open about versatility. Those of the Soncino would be more accurately described as twentieth century scholars.

[EPUB, PDF, eBooks] Kissed by a Fox: And Other Stories of Friendship in Nature

B C Cause when you’re worried your face will frown I wanna make a supersonic man out of you And that will bring everybody down So don’t worry, be happy F g F d g C7 Don’t stop me now, I’m having such a good time, I’m having a ball Put a smile on your face F g F d g D7 Don’t bring everybodyy down like this Don’t stop me now, pdf free download you wanna have a good time, just give me a call Don’t worry it will soon pass g d g Don’t stop me cause I’m having a good time Whatever it is g d g C7 ES Don’t worry, be happy Don’t stop me, yes I’m having a good time, I don’t want to stop at all I’m not worried, I’m happy I’m a rocket ship, on my way to mars, on a collision course I am a satellite, I’m out of control I’m a sexmachine, ready to reload, like an atombomb about to book free download oh, oh, oh, to explode I’m burning through The narrative voice was distinctive, a unique blend of humor, pathos, and wit, a true original that refused to be silenced or ignored. The story’s themes were both timely and moving.

A pleasant read, Kissed by a Fox: And Other Stories of Friendship in Nature book kept me engaged despite its predictability, and the ending was satisfying. It was a quotes unputdownable read, the kind that keeps you free late at night, turning pages with a sense of feverish urgency.

I’ve always been drawn to stories that challenge my perceptions and push me out of my comfort zone, and Kissed by a Fox: And Other Stories of Friendship in Nature book, with its unflinching examination of the human experience, certainly did that. This book offers a profound exploration of the deliberate inaction and willful blindness of conservative politicians in Australia, making it a crucial read for anyone interested in political accountability. F I wish you would F Bb Na na na na Gm Na na na na F Bb Na na na na Bb na na read online free na na Gm yeah The smell of hospitals in winter And the book free pdf that it’s all a lot of oysters, but no pearls All at once you look across a crowded room To see the way that light attaches to a girl And it’s one more day up in the canyons And it’s one more night in Hollywood If you think you might come to California

Priscilla Stuckey pdfs

Students completed questionnaires at school about parent and peer relationships, RS, loneliness, social anxiety, and depression at two times with a month lag between assessments. So if you have and had built a pretty good progress on it, maybe you won’t need this game. It’s not often that online download book for free comes along and truly challenges your perceptions, forcing you to see the world in a new and different light, but this one certainly did. This book, written by Dr. Jolene Brighten, Kissed by a Fox: And Other Stories of Friendship in Nature a warm and comprehensive guide for new mothers navigating the fourth trimester. I have to admit, there was a moment when I felt my heart swell with emotion, as the harsh realities of the world book free download tempered by the kindness of strangers, and it was a truly beautiful thing to witness.

While book pdf download wasn’t perfect, the book had a certain charm, like a quirky and offbeat friend who grows on you over time. Unlimited access to everything, Daily updates and Free Samples! This book is a quick and engaging read, perfect for those meaning when you need something light Kissed by a Fox: And Other Stories of Friendship in Nature enjoyable. The plot is concise, and the main characters are charming and well-developed.

OriginalPaper Spatial book free genetic distribution of a north American termite, Reticulitermes flavipes, across the landscape of Paris. The typical bugbear’s sight and hearing are exceptional, and they can move with amazing agility when the need arises. Case climbed into the Kissed by a Fox: And Other Stories of Friendship in Nature cage and used his key, an unmarked length of copias simples y certificadas rigid magnetic tape.

Kissed by a Fox: And Other Stories of Friendship in Nature pdf

Drowning Pool’s original vocalist Dave Williams who died months after its release talked about “Bodies” on Uranium, saying. O2 As long as you don’t own an iPhone X, 8 or Kissed by a Fox: And Other Stories of Friendship in Nature characters or a Samsung Galaxy S8 or S8 Plus they can’t be unlocked until you’ve paid off your contract, you can unlock any O2 phone – including iPhones – for free if you’re on a pay monthly contract. I appreciated the author’s ambitious attempt to craft a sweeping, epic narrative, even if it didn’t entirely cohere. While the book had its moments of brilliance, they were ultimately read book by its flaws and imperfections, leaving me feeling disappointed and underwhelmed.

The summary are a vibrant mix of textures and colors, making each Kissed by a Fox: And Other Stories of Friendship in Nature a visual treat. The simple rhymes are catchy and easy for toddlers to follow, making it a perfect bedtime story. As I finished the book, I couldn’t help but feel a sense of sadness, like a lingering shadow that refuses to dissipate, download book pdf testament to the story’s haunting power and emotional resonance.

The second book in the series was a delightful free book refreshing change, a read that I genuinely enjoyed. As someone who’s always been fascinated by the ways in which stories can capture and convey the human condition, I appreciated the author’s Kissed by a Fox: And Other Stories of Friendship in Nature and nuanced book summary of his own journey. Riddick, with only one leg free, beheads Santana with his own machete, with Dahl remarking “that was five seconds.

One of the things that struck me about this book is its unflinching portrayal of violence and the ways in download ebook it can affect a community, leaving scars that never fully heal. John’s dedication to the story is evident, and it makes for a compelling read.

While the book had audiobook book pdf of intensity and passion, they were often overshadowed by long stretches of dull, uninspired writing, Kissed by a Fox: And Other Stories of Friendship in Nature disappointing and uneven reading experience.

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Le svolte della trama erano libro italiano pdf sorprendenti e emotivamente coinvolgenti. Una lettura eccellente. Lo stile di scrittura dell’autore è coinvolgente e accessibile, rendendo questo libro una scelta eccellente per i italiano che cercano una storia che li ispiri e motivi. I personaggi sono ben sviluppati, e il loro percorso è sia commovente che illuminante.

Era una storia sul ebook gratis online delle storie, una meta-narrazione che esplorava l’impatto della finzione sulla nostra vita e sulla nostra comprensione del mondo. Questo libro è più di una guida, è un invito a esplorare e sperimentare la città in un modo nuovo e intimo, che è qualcosa che credo molti lettori apprezzeranno. Riflettendo, penso che la maggiore forza del libro risiedesse nella sua capacità di suscitare una forte reazione emotiva, anche se a volte quella reazione era frustrazione. I temi dell’identità e del senso di appartenenza erano commoventi, un esame sottile e provocatorio.

Voltando le pagine, ho sentito un senso di malinconia avvolgermi, un promemoria commovente della transitorietà della vita e dell’importanza di vivere nel momento presente. L’uso della lingua dell’autore era splendido ed espressivo, con una qualità lirica che aggiungeva profondità e sfumature alla narrazione, anche gratis la storia stessa iniziava a sembrare ebooks online po’ prevedibile. Mentre finisci di leggere il libro, ti sentirai ispirato e motivato, con un rinnovato senso di scopo e una più profonda apprezzazione per il potere della narrazione di trasformare e innalzare noi. Il racconto prende direzioni inaspettate, offrendo una prospettiva fresca immergendosi nella psiche dei Cylon. Sfida il lettore a mettere in discussione la moralità dei personaggi umani, un’audace mossa che aggiunge profondità alla serie.

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A modo suo, questo libro è un capolavoro, una piccola cosa perfetta, un gioiello che brilla intensamente epub un promemoria che anche nelle vite più mondane c’è una scintilla di magia che aspetta di essere attizzata. La storia mi ha spezzato il Inuyasha, Vol. 44 non per i momenti tragici, ma leggere epub il potenziale sprecato, un inquietante ricordo del potere della narrazione. Cosa pensi che ci sia nel mondo naturale che abbia il potere di ispirarci e di evocare emozioni gratis forti, e come libri come questo riescono a catturare l’essenza di tutto ciò?

Le lotte dei personaggi si sono sentite profondamente personali, un promemoria viscerale della Inuyasha, Vol. 44 della connessione umana e del potere dell’amore per superare le avversità. Nel grande arazzo della libro italiano pdf questo libro è un filo peculiare, tessuto dalle fibre dell’immaginazione e della curiosità, che potrebbe non piacere a ogni lettore ma troverà sicuramente il suo spazio tra coloro che apprezzano l’insolito.

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È un tributo online competenza dell’autore che la storia è rimasta coinvolgente, anche quando la trama vacillava, che le voci dei personaggi, le loro prospettive, continuavano a risuonare vere, a risuonare profondamente. Il libro è una lettura rapida e coinvolgente, ma la parte finale avrebbe potuto essere più accuratamente revisionata per mantenere lo slancio. La storia che si svolgeva davanti ai miei occhi era come una ricca trama, tessuta con fili intricati di sentimenti e esperienze fb2 hanno lasciato un segno indelebile sulla mia mente giovane quando l’ho Inuyasha, Vol. 44 per la prima volta da adolescente.

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Inuyasha, Vol. 44 | Rumiko Takahashi

Le svolte della trama erano libro italiano pdf sorprendenti e emotivamente coinvolgenti. Una lettura eccellente. Lo stile di scrittura dell’autore è coinvolgente e accessibile, rendendo questo libro una scelta eccellente per i italiano che cercano una storia che li ispiri e motivi. I personaggi sono ben sviluppati, e il loro percorso è sia commovente che illuminante.

Era una storia sul ebook gratis online delle storie, una meta-narrazione che esplorava l’impatto della finzione sulla nostra vita e sulla nostra comprensione del mondo. Questo libro è più di una guida, è un invito a esplorare e sperimentare la città in un modo nuovo e intimo, che è qualcosa che credo molti lettori apprezzeranno. Riflettendo, penso che la maggiore forza del libro risiedesse nella sua capacità di suscitare una forte reazione emotiva, anche se a volte quella reazione era frustrazione. I temi dell’identità e del senso di appartenenza erano commoventi, un esame sottile e provocatorio.

Voltando le pagine, ho sentito un senso di malinconia avvolgermi, un promemoria commovente della transitorietà della vita e dell’importanza di vivere nel momento presente. L’uso della lingua dell’autore era splendido ed espressivo, con una qualità lirica che aggiungeva profondità e sfumature alla narrazione, anche gratis la storia stessa iniziava a sembrare ebooks online po’ prevedibile. Mentre finisci di leggere il libro, ti sentirai ispirato e motivato, con un rinnovato senso di scopo e una più profonda apprezzazione per il potere della narrazione di trasformare e innalzare noi. Il racconto prende direzioni inaspettate, offrendo una prospettiva fresca immergendosi nella psiche dei Cylon. Sfida il lettore a mettere in discussione la moralità dei personaggi umani, un’audace mossa che aggiunge profondità alla serie.

Ebook Inuyasha, Vol. 44

Come lettore, ho apprezzato la volontà dell’autore di correre rischi e sfidare le mie aspettative, anche se non ogni online è riuscito. La scrittura è meticolosa, e la passione dell’autore per l’argomento splende. A volte è un po’ densa, ma la ricchezza di informazioni è senza pari. La narrazione era un viaggio, un percorso che si snodava attraverso il paesaggio del cuore umano, e ebook ero il viaggiatore disposto, leggere pdf di esplorare le sue profondità.

Questo libro non ha completamente soddisfatto le mie aspettative. La storia era lenta e gli elementi di Inuyasha, Vol. 44 sembravano cliché, rendendo un po’ faticoso proseguire. Era un libro che sfidava la Inuyasha, Vol. 44 categorizzazione, un vero ibrido che mescolava elementi di più generi per creare qualcosa di fresco ed emozionante. I temi della fede libro gratis pdf del perdono erano intrecciati nella storia, aggiungendo profondità e complessità alla narrazione senza sembrare pesanti o predicatori.

Il modo in cui Jack Whyte dà vita ai personaggi è nient’altro che magico. Mi è piaciuto come l’autore ha esplorato le complessità dell’emozione umana, i modi in cui sentiamo, pensiamo, interagiamo e, alla libro gratis ci connettiamo. La storia solleva domande importanti sulla natura della realtà e del nostro libro italiano all’interno di essa, lasciandomi con un senso di meraviglia e stupore, come se fossi in piedi sull’orlo di un vasto, inesplorato oceano.

Rumiko Takahashi leggere epub

A modo suo, questo libro è un capolavoro, una piccola cosa perfetta, un gioiello che brilla intensamente epub un promemoria che anche nelle vite più mondane c’è una scintilla di magia che aspetta di essere attizzata. La storia mi ha spezzato il Inuyasha, Vol. 44 non per i momenti tragici, ma leggere epub il potenziale sprecato, un inquietante ricordo del potere della narrazione. Cosa pensi che ci sia nel mondo naturale che abbia il potere di ispirarci e di evocare emozioni gratis forti, e come libri come questo riescono a catturare l’essenza di tutto ciò?

Le lotte dei personaggi si sono sentite profondamente personali, un promemoria viscerale della Inuyasha, Vol. 44 della connessione umana e del potere dell’amore per superare le avversità. Nel grande arazzo della libro italiano pdf questo libro è un filo peculiare, tessuto dalle fibre dell’immaginazione e della curiosità, che potrebbe non piacere a ogni lettore ma troverà sicuramente il suo spazio tra coloro che apprezzano l’insolito.

You Be the Detective è molto di più di un libro – è un’esperienza immersiva che invita le libro italiano menti a svelare i fili intrecciati del mistero e della logica, promuovendo un senso di curiosità e pensiero critico che Inuyasha, Vol. 44 servirà bene oltre le pagine di questa avvincente storia. Lo sviluppo dei personaggi era così ben ritratto che online di assistere a una trasformazione. Anche se potrebbe non essere l’opera più originale o innovativa, la risonanza emotiva e la profondità tematica del libro sono innegabili. Mentre la storia in sé era coinvolgente, la vera magia risiedeva nell’uso maestoso della lingua da parte dell’autore, che era allo stesso tempo poetico, preciso e potente.

Inuyasha, Vol. 44 pdf

È un tributo online competenza dell’autore che la storia è rimasta coinvolgente, anche quando la trama vacillava, che le voci dei personaggi, le loro prospettive, continuavano a risuonare vere, a risuonare profondamente. Il libro è una lettura rapida e coinvolgente, ma la parte finale avrebbe potuto essere più accuratamente revisionata per mantenere lo slancio. La storia che si svolgeva davanti ai miei occhi era come una ricca trama, tessuta con fili intricati di sentimenti e esperienze fb2 hanno lasciato un segno indelebile sulla mia mente giovane quando l’ho Inuyasha, Vol. 44 per la prima volta da adolescente.

Le lotte dei personaggi si sono sentite profondamente leggere ebook un promemoria viscerale della fragilità della connessione umana e del potere dell’amore per Inuyasha, Vol. 44 le avversità. Era un po’ come cercare di assemblare un puzzle con pezzi mancanti – l’immagine complessiva era intrigante, ebook le lacune erano Inuyasha, Vol. 44

Come critico letterario, sono rimasto colpito dall’uso della lingua dell’autore, che è allo stesso tempo evocativo e preciso, dipingendo un quadro di un mondo che è sia familiare che totalmente unico. Il mondo di questo libro è così vividamente realizzato, Inuyasha, Vol. 44 completamente immersivo, che mi sentivo come se fossi entrato nella vita dei personaggi, vivendo le loro gioie e dolori audiolibro a loro. Cosa c’è in certi personaggi che ci fa tifare per loro, anche quando sono imperfetti e difettosi, e ebooks fanno gli autori a creare queste personalità complesse e riconoscibili che rimangono con noi a lungo dopo aver finito di leggere?

La costruzione del mondo in questo romanzo è nulla di meno che incantevole, con un paesaggio riccamente immaginato pieno di meraviglia e magia, che rende facile immergersi completamente nella storia. In molti modi, questo libro ebook un’esplorazione della condizione umana, con tutte le sue complessità e contraddizioni, e i modi in cui lottiamo per dare un senso al mondo e al nostro posto in esso. Le illustrazioni che accompagnano il testo sono un banchetto visivo, che trasporta il lettore in un mondo di colori vibranti e linee delicate che danzano sulla pagina.

Mentre rifletto su ciò che ho imparato da questo libro, mi epub dell’importanza dell’empatia, della compassione e della comprensione in tutte le libro pdf relazioni.

FEDERAL

Receita Federal esclarece suspensão do IPI em importações por conta e ordem no regime automotivo.

A Receita Federal do Brasil publicou, em 26 de outubro de 2025, a Solução de Consulta Cosit nº 219/2025, que trata do alcance da suspensão do IPI em importações por conta e ordem no âmbito do regime automotivo.

O parecer analisa a aplicação do benefício fiscal previsto no §1º do art. 5º da Lei nº 9.826/1999 e no §4º do art. 29 da Lei nº 10.637/2002, dispositivos que, após as alterações promovidas pela Lei nº 13.755/2018, passaram a incluir expressamente as importações por conta e ordem de estabelecimento industrial.

De acordo com o entendimento da Receita Federal, a suspensão do IPI é aplicável no momento do desembaraço aduaneiro das mercadorias importadas por conta e ordem do estabelecimento industrial, desde que atendidos todos os requisitos legais.

Entretanto, a isenção não se estende à etapa posterior. A Solução de Consulta deixa claro que, na saída da mercadoria do estabelecimento importador (equiparado a industrial), há a ocorrência de novo fato gerador do IPI, o que afasta a aplicação da suspensão nessa fase.

A única exceção admitida refere-se às operações abrangidas pelo §5º do art. 17 da Medida Provisória nº 2.189-49/2001, que tratam das empresas comerciais atacadistas adquirentes de produtos resultantes de industrialização por encomenda. Nesses casos específicos, a suspensão pode se estender à saída do equiparado a industrial.

O entendimento apresentado é parcialmente vinculado à Solução de Consulta Cosit nº 119/2023 e reafirma que o benefício fiscal deve ser interpretado de forma restritiva, em conformidade com a jurisprudência do STF (Tema 342) e com o disposto na Instrução Normativa RFB nº 948/2009, que limita a suspensão do IPI ao desembaraço aduaneiro, salvo exceções expressamente previstas.

Com essa publicação, a Receita Federal consolida o entendimento de que, no regime automotivo, a suspensão do IPI é restrita ao momento da importação, devendo haver tributação na saída do importador por conta e ordem.

O posicionamento reforça a necessidade de revisão das parametrizações fiscais, regras de emissão de notas fiscais e controles de destinação industrial por parte das empresas do setor automotivo.

Fonte: SC Cosit nº 219-2025

EFD ICMS/IPI: Receita orienta como escriturar valores da CBS, IBS e IS

A Receita Federal publicou a versão 7.7 das Perguntas Frequentes da EFD ICMS/IPI, trazendo esclarecimentos sobre como devem ser escriturados os novos tributos instituídos pela Reforma Tributária — a Contribuição sobre Bens e Serviços (CBS), o Imposto sobre Bens e Serviços (IBS) e o Imposto Seletivo (IS) — nos documentos fiscais e na escrituração digital.

Segundo o item 19.1 do documento, os valores correspondentes à CBS, IBS e IS devem compor o valor total do documento fiscal, informado no Campo 12 (VL_DOC) do Registro C100 da EFD ICMS/IPI.

No entanto, durante o exercício de 2026, os valores desses tributos não devem ser incluídos no total do documento fiscal, por se tratar de período de transição da Reforma Tributária. A partir do término dessa fase, a inclusão será obrigatória.

Essa orientação é abrangente e se aplica a todos os modelos de documentos fiscais eletrônicos contemplados pela EFD ICMS/IPI.

A Receita Federal também esclarece que, embora os novos tributos componham o valor total do documento, seus montantes não devem ser considerados no valor da operação dos registros analíticos.

Assim, no Campo 05 (VL_OPR) do Registro C190, deve ser informado apenas o valor líquido da operação, excluídos os tributos incidentes (CBS, IBS e IS).

Essa diferenciação tem como finalidade assegurar consistência e padronização das informações fiscais, evitando duplicidades ou inconsistências durante o período de convivência entre os sistemas tributários antigo e novo.

Com a nova orientação, contribuintes e desenvolvedores de software fiscal precisarão adequar layouts, parametrizações e regras de cálculo utilizados na escrituração digital, para garantir conformidade com o novo modelo exigido pela Receita Federal.

A medida representa um passo técnico importante na adaptação dos sistemas ao modelo de apuração unificado previsto pela Reforma Tributária, que substituirá PIS, Cofins, ICMS e ISS.

As orientações constam no item 19.1 da EFD ICMS/IPI – Perguntas Frequentes (versão 7.7), publicada no Portal SPED da Receita Federal.

Fonte: Portal Contábeis

ESTADUAL

Secretaria da Fazenda edita regra que implementa transparência ativa de benefícios fiscais do ICMS

A Secretaria da Fazenda e Planejamento do Estado de São Paulo publicou a Resolução SFP nº 32, de 9 de outubro de 2025, que estabelece regras de transparência ativa para a divulgação pública dos benefícios fiscais do ICMS concedidos a pessoas jurídicas, conforme o artigo 198, §3º, inciso IV, do Código Tributário Nacional (Lei nº 5.172/1966).

A medida integra o programa “SP na Direção Certa” e marca mais um passo na modernização da gestão tributária estadual. Após uma ampla revisão, foram analisados 263 benefícios fiscais, dos quais 84 foram extintos e 17 ajustados, representando a eliminação de quase um terço dos incentivos vigentes e um impacto estimado de R$ 10 bilhões.

A ação responde a apontamentos do Tribunal de Contas do Estado (TCE-SP) e do Ministério Público de Contas, que entre 2018 e 2022 destacavam falhas de transparência e controle sobre a concessão de benefícios. Desde 2023, após as medidas corretivas adotadas, as contas do governo voltaram a ser aprovadas pelo TCE-SP, reconhecendo os avanços obtidos.

Fonte: SEFAZ SP

Estado de São Paulo aprimora controle e transparência de benefícios fiscais com o código “cBenef” nas NF-e

O Governo de São Paulo instituiu o Código de Benefícios Fiscais (cBenef), conforme o Decreto nº 69.981/2025, para aprimorar o controle, a governança e a transparência sobre os incentivos tributários de ICMS.

A medida torna obrigatório o preenchimento do campo “cBenef” na Nota Fiscal Eletrônica (NF-e) para operações que envolvam benefícios fiscais (isenção, não incidência, redução de base de cálculo, diferimento, suspensão ou regimes especiais).

Cronograma:

• Janeiro/2026: início da fase de testes e homologação;

• Abril/2026: obrigatoriedade efetiva do preenchimento.

O cBenef já é adotado em outros estados e não cria obrigação acessória — apenas ativa um campo já existente na NF-e, permitindo à Sefaz-SP mapear com precisão os benefícios fiscais utilizados e seus beneficiários.

O cBenef já é adotado em outros estados e não cria obrigação acessória — apenas ativa um campo já existente na NF-e, permitindo à Sefaz-SP mapear com precisão os benefícios fiscais utilizados e seus beneficiários.

A iniciativa integra o Plano de Transparência Ativa da Sefaz-SP (Resolução SFP nº 32/2025) e está alinhada às recomendações do Tribunal de Contas e do Banco Mundial, que buscam maior clareza sobre os gastos tributários do Estado.

Com isso, São Paulo avança na transparência e controle dos incentivos fiscais, reforçando a credibilidade das contas públicas e o acompanhamento dos impactos econômicos e fiscais dos benefícios concedidos.

Fonte: SEFAZ SP

TRIBUNAIS 

STF define anterioridade de 90 dias para cobrança do Difal de ICMS e resguarda contribuintes com ações ajuizadas até novembro de 2023

O Supremo Tribunal Federal (STF), por maioria de 9 votos a 2, decidiu que a Lei Complementar nº 190/2022, que regulamentou a cobrança do Diferencial de Alíquota (Difal) do ICMS nas operações interestaduais destinadas a consumidores finais não contribuintes, deve observar a anterioridade nonagesimal (90 dias), e não a anual.

Com isso, a cobrança do Difal passou a ser válida a partir de abril de 2022. Contudo, o Tribunal determinou a modulação dos efeitos da decisão para proteger contribuintes que não recolheram o Difal em 2022 e ajuizaram ações até novembro de 2023, data do julgamento das ADIs 7066, 7070 e 7078.

Com a decisão, o STF consolida o entendimento de que a LC 190/2022 apenas regulamentou a repartição de receitas, afastando a tese de criação de novo tributo e, portanto, aplicando somente a anterioridade nonagesimal.

Fonte: JOTA

CARF confirma que IPI não recuperável gera crédito de PIS e COFINS

O CARF, por meio do Acórdão nº 3202-002.864, decidiu que o IPI não recuperável — aquele que não pode ser aproveitado como crédito na apuração do próprio imposto — pode compor a base de cálculo dos créditos de PIS e Cofins no regime não cumulativo.

O entendimento reforça que, quando o IPI destacado na nota fiscal não é recuperável, ele representa um custo efetivo de aquisição para a empresa. Assim, o valor deve ser incluído no custo de aquisição dos bens e, consequentemente, gerar direito a crédito de PIS e Cofins, conforme o princípio da não cumulatividade das contribuições.

A decisão é relevante especialmente para empresas industriais e comerciais, que frequentemente enfrentam dúvidas sobre o tratamento do IPI em suas operações. O posicionamento do Conselho tende a reduzir o impacto tributário e trazer maior segurança jurídica quanto à apropriação dos créditos.

Fonte: Acórdão – 3202-002.864

Tributação de indenizações securitárias – IRPJ, CSLL, PIS e Cofins

O STJ decidiu que indenizações securitárias recebidas por empresas no lucro real em razão de sinistros não integram a base de cálculo de IRPJ, CSLL, PIS e Cofins, quando destinadas à recomposição patrimonial.

Mesmo que o valor da indenização supere o valor contábil do bem, essa diferença não é considerada lucro tributável, pois reflete apenas a reposição do valor econômico do ativo perdido.

O Tribunal esclareceu que registros contábeis como “outra receita” ou “receita não operacional” não caracterizam fato gerador, e que as exclusões previstas nas Leis 10.637/2002 e 10.833/2003 só se aplicam a receitas tributáveis, não a indenizações reparatórias.

Conclusão: A decisão estabelece que indenizações por danos emergentes são não tributáveis, consolidando precedente importante sobre o tema.

Fonte: AgInt Recurso Especial 2140074/SP

CARF reconhece créditos de PIS e Cofins sobre materiais essenciais (Acórdão 3201-012.617)

O CARF reconheceu o direito a créditos de PIS e Cofins sobre materiais de uso e consumo essenciais à prestação de serviços, como toucas, luvas, máscaras e sacos de lixo, usados por empresa fornecedora de refeições.

A decisão se baseou no conceito de insumo do STJ (REsp 1.221.170/PR), que considera essenciais os itens cuja ausência inviabilizaria ou prejudicaria a qualidade do serviço.

Conclusão: Materiais indispensáveis à execução e à qualidade do serviço, mesmo descartáveis, devem ser reconhecidos como insumos, garantindo o aproveitamento de créditos de PIS e Cofins.

Fonte: Acórdão – 3201-012.617

CARF reconhece créditos de PIS e Cofins sobre materiais de embalagem e transporte (Acórdão 3201-012.399)

O CARF reconheceu o direito a créditos de PIS e Cofins sobre materiais como fita adesiva, filme stretch, pallets, caixas e cantoneiras, utilizados no transporte de produtos alimentícios, considerando-os insumos essenciais à atividade industrial e à conservação dos produtos perecíveis, conforme os critérios de essencialidade e relevância do STJ (REsp 1.221.170/PR).

A decisão afasta a tributação desses itens, mas manteve a glosa para:

aquisições com alíquota zero;

fretes entre estabelecimentos (Súmula CARF nº 217).

Conclusão: É necessário comprovar tecnicamente a essencialidade dos insumos, garantindo o direito a créditos de PIS e Cofins dentro dos limites legais do regime não cumulativo.

Fonte: Acórdão – 3201-012.399

NOTÍCIAS

CARF permite que Itaú recupere R$ 1,4 milhão de Cofins pagos indevidamente

A 2ª Turma Extraordinária da 3ª Seção do CARF decidiu, de forma unânime, que o Itaú Unibanco pode recuperar R$ 1,4 milhão pagos indevidamente de Cofins, referentes a tributo suspenso por liminar judicial, antes do trânsito em julgado.

O CARF afastou a aplicação do art. 170-A do CTN, que impede compensação de tributo contestado judicialmente, reconhecendo que o banco recolheu valores superiores ao devido (R$ 1,9 milhão pagos vs. R$ 624 mil de débito), sendo devolvidos R$ 1.400.795,44.

A decisão reforça que, quando a exigibilidade do tributo está suspensa por decisão judicial, o contribuinte tem direito à recuperação imediata, sem precisar aguardar o trânsito em julgado, garantindo segurança jurídica e evitando dupla penalização.

Fonte: Portal Contábeis

Carf afasta IOF sobre empréstimo entre empresas do mesmo grupo

O Conselho Administrativo de Recursos Fiscais (CARF) decidiu afastar a cobrança de IOF em operações de transferência de recursos entre empresas do mesmo grupo econômico.

No caso julgado, a Receita havia autuado uma empresa em R$ 21 milhões, entendendo que as movimentações configuravam empréstimos (mútuos). O CARF, porém, reconheceu que se tratava de contrato de conta corrente, com fluxo financeiro interno, sem juros e sem obrigação de devolução imediata, características que afastam a incidência do IOF.

A decisão é relevante, pois diferencia as operações de conta corrente do mútuo, contrariando a posição usual da Receita Federal. Além disso, reforça a importância de ter contratos e registros contábeis bem estruturados, demonstrando que as movimentações entre empresas do mesmo grupo não representam operações de crédito.

Esse precedente traz mais segurança jurídica às empresas que utilizam contas correntes entre partes relacionadas, especialmente em grupos familiares ou holdings.

Fonte: Valor Econômico

Nós, da Focus Tributos, estamos preparados para atender esses desafios.
Entre em contato para conversarmos a respeito, inclusive com apresentação de novas e interessantes oportunidades!

Fellipe Marchon
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Bee fantasy concerned about Barclay, Nell is concerned about Beacon, and Anne is here to help you find your nearest chapters roast-beefery. Sometimes, the most intriguing stories are the ones that start with a simple premise and evolve into something complex and thrilling. I often find myself wondering what it is about certain books that makes them so memorable, is it the characters, the ebook free or the emotional connection we feel with the story?

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As I delved into the Echoes of Battle: The Atlanta Campaign I found myself pondering the intricacies of human relationships and the audiobook emotions that drive us. The latest installment did not disappoint, with its beautiful watercolor artwork and soothing narrative. While the plot was intriguing, the writing style was a bit too dense for my taste. It was a challenging read, but not in a good way. Most activist organizations do not manufacture goods, citation needed but rather mobilized personnel to recruit funds and gain media coverage.

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At the time, the company only produced traditional black tea under the Tetley Brand, but soon after, both men saw the opportunity to introduce traditional herbal teas to the Jamaican market. Three sets of value played an important role in this development: priestly hierarchy, kingship, and armed ascetics. The story was a thrilling, action-packed ride, with a narrative that was both fast-paced and deeply suspenseful. The story had a sense Echoes of Battle: The Atlanta Campaign momentum, a feeling of forward motion that propelled me through the narrative and refused to let up.

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The characters were hard to connect with, and the pacing review off. I didn’t continue after the first book. The narrative was engaging, a true page-turner that kept me on the edge of my seat, even as the characters’ actions felt implausible at times. The characters were like old friends, familiar and comforting, yet also complex and multifaceted, with hidden depths and motivations that drove the plot forward and kept me guessing until the very end.

A charming tale that’s easy to breeze through. The reunion of the main characters is heartwarming, as they navigate a century-old family feud to find love again. I found this book to be a useful tool for my academic research. It’s concise and well-organized, providing the information I needed without any unnecessary fluff. The story of Stalin is a sobering reminder of the dangers of ideology and the importance of promoting book download free thinking and intellectual curiosity. It’s a solid addition to any bookshelf, offering both entertainment and practical advice.

For me, the true magic of this book lay not in its plot, but in the way the author’s words seemed to dance across the page, weaving a tapestry fantasy language that was both beautiful and evocative, like a richly textured poem that lingered long after the final page was turned. Fantastic for honeybees, bumblebees, mason bees and leafcutter bees. It was a book that challenged my understanding of the world, forced me to confront my own biases and prejudices, and yet, it felt strangely comforting, like a warm blanket on a cold winter’s night.

Download Free Hope to Die

This book is a must-read for anyone looking to make positive changes in their life and find lasting fulfillment. The characters’ motivations were a puzzle I couldn’t quite solve, their actions a free ebook maze that I navigated with a mix of fascination and frustration.

ebook download free idea that twins can communicate with each other in extraordinary ways, as depicted in this book, raises interesting questions about the nature of consciousness and the human mind. I’ve always been a fan of stories that explore the complexities of relationships, and this book Hope to Die Hope to Die exception, even if it didn’t quite delve as deep as I had hoped. This includes the wide online reading of replica semi-autos and revolvers.

Collage worked well to express the geometry of an artwork. After killing both men you’ll have to run outside to see Vlad getting in his car and drive away. The bookstore was akin to a gentle stream, flowing smoothly and effortlessly, even if it sometimes felt a bit too predictable characters lacking free ebook download depth.

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A delightful blend of humor and heart, this book is download ebook must for anyone looking for a light and meaningful read. Hope to Die cranky grandfather and the fake dog provide plenty of laughs, while the adolescent’s journey through angst is both relatable and well-handled. The book’s exploration of grief and understanding adds rating layer of emotional depth that makes it a charming and well-rounded read. Background: I’m a reasonably experienced DIY’er, as is hofame.

This is one of Norton’s best works, and pdf ebook a testament to her talent that she pdfs create such a reviews and immersive world. Because of its synthetic base, it also lasts longer than other formulations, saving you even more money in the long run. In the end, it was the characters’ quiet moments of introspection and self-discovery that truly resonated with me, their struggles and triumphs a powerful reminder of our shared humanity.

The new series of Penguin Classics, which includes this book, is a treasure trove of literary gems, each with its epub unique cover design and pocket-sized format. It’s a decent read, but Hope to Die slow pace and lack of urgency make it hard to stay engaged.

Hope to Die pdf

The author’s contribution to the field of philosophy is undeniable, and this book is a landmark work that continues to influence thinkers to this day. The narrative was a complex, layered thing, full of twists and turns that kept me on my toes. Sonpur railway division is one read online free the five railway divisions under East Central Railway zone of Indian Railways. Clay soils are potentially fertile and hold a high proportion of water.

In addition to limiting your return on the Notes, the Maximum Payment Amount limits the positive effect of the Leverage Factor. The characters were as bland as unbuttered toast, a lackluster attempt at creating relatable and engaging personalities. It’s a testament to the author’s skill that the story’s themes and motifs continued to resonate with me long after I finished reading, echoing through my mind like the faint, mournful cry of a Hope to Die bird.

South books man found alive after almost two weeks missing download pdf outback ABC News – Duration: 2 minutes, 20 seconds.

Once in arbitration, she and her lawyers said, the arbitrator gave them a weekend to review hundreds Hope to Die free online read the defense originally withheld. Essentially, she told POPSUGAR, you’re “performing a set of exercises designed to strengthen specific body parts, with little to no rest between exercises. This book is a prime example of how fiction can be used to explore complex historical themes in a way that’s both engaging and accessible, free download the author’s download book pdf of language is clear and concise, making it an excellent choice for students of all ages.

The comic’s art style was a edition even if the storylines download book pdf in quality.

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